Log in

Relevant bibliographies by topics / Capital Assets / Journal articles

Journal articles on the topic 'Capital Assets'

To see the other types of publications on this topic, follow the link: Capital Assets.

Author: Grafiati

Published: 4 June 2021

Last updated: 31 July 2024

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Capital Assets.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

Arthur, Louise M., Colin A. Carter, and Fay Abizadeh. "Arbitrage Pricing, Capital Asset Pricing, and Agricultural Assets." American Journal of Agricultural Economics 70, no. 2 (May 1988): 359–65. http://dx.doi.org/10.2307/1242076.

Full text

APA, Harvard, Vancouver, ISO, and other styles

2

Morgan, Thomas R., and Edward Wagner. "Infrastructure Capital Assets Management." Proceedings of the Water Environment Federation 2000, no. 6 (January 1, 2000): 1639–55. http://dx.doi.org/10.2175/193864700785149620.

Full text

APA, Harvard, Vancouver, ISO, and other styles

3

Soloveichik, Rachel. "Books as Capital Assets." Journal of Scholarly Publishing 45, no. 2 (January 2014): 101–27. http://dx.doi.org/10.3138/jsp.45.2.001.

Full text

APA, Harvard, Vancouver, ISO, and other styles

4

Zhang, Yingjie. "Allocation of Capital Between Assets and Liabilities." ASTIN Bulletin 38, no. 01 (May 2008): 1–11. http://dx.doi.org/10.2143/ast.38.1.2030400.

Full text

Abstract:

We propose a capital allocation method for insurance companies. The amount of capital is directly related to the default risk. The expected value of default can be distributed among the liabilities based on the rule of asset payoff at the time of default. We derive a capital allocation scheme from this allocation of the expected default. Assets, liabilities, and other risky items on the balance sheet are treated in a uniform framework. The insurer’s capital is allocated among all these risk contributors. The allocated capitals are given in closed-form formulas, which have straightforward interpretations and are easy to compute. Connections with other allocation methods are also discussed.

APA, Harvard, Vancouver, ISO, and other styles

5

Zhang, Yingjie. "Allocation of Capital Between Assets and Liabilities." ASTIN Bulletin 38, no. 1 (May 2008): 1–11. http://dx.doi.org/10.1017/s0515036100015038.

Full text

Abstract:

We propose a capital allocation method for insurance companies. The amount of capital is directly related to the default risk. The expected value of default can be distributed among the liabilities based on the rule of asset payoff at the time of default. We derive a capital allocation scheme from this allocation of the expected default. Assets, liabilities, and other risky items on the balance sheet are treated in a uniform framework. The insurer’s capital is allocated among all these risk contributors. The allocated capitals are given in closed-form formulas, which have straightforward interpretations and are easy to compute. Connections with other allocation methods are also discussed.

APA, Harvard, Vancouver, ISO, and other styles

6

Peng, Yi-Ting, Jia-Ying Zhang, and Justine S. Chang. "Exploring the Relevance of Intangible Assets and Capital Structure." International Journal of Trade, Economics and Finance 12, no. 6 (December 2021): 144–48. http://dx.doi.org/10.18178/ijtef.2021.12.6.709.

Full text

Abstract:

With the rapid development of technology, intangible assets play an increasingly important role in company nowadays. In the past, the reason why intangible assets were less used by companies as financing tools is largely because intangible assets have higher risks than tangible assets. This study focuses on publicly listed companies in Taiwan from 2013 to 2019 as the research object, and primarily explores whether intangible assets can be used as a company's guarantee, financing, and mortgage tool, and whether intangible assets will affect the composition of companies' capital structure. The empirical results showed that intangible assets have significant positive correlation with the company’s capital structure, indicating that intangible assets can be an additional choice to companies as a financing tool when companies face financial difficulties. Therefore, in the era of knowledge economy, intangible assets are like tangible assets that can be used as collateral for loans.

APA, Harvard, Vancouver, ISO, and other styles

7

Hromova, V. V., O. M. Zadorozhnia, and V. I. Romanko. "THE IMPACT ON RETURN ON ASSETS CHANGES IN ASSETS AND PRODUCTIVITY." Science and Transport Progress, no. 10 (March 25, 2006): 155–58. http://dx.doi.org/10.15802/stp2006/19710.

Full text

Abstract:

The article examines the index of capital productivity and the efficiency of use of fixed assets of a railway. There have been used performances of a selected railway, and estimation has been made of the change of capital productivity resulting from the increase of capital/labour ratio as a primary factor affecting the capital and labour productivity. Quantitative dependence of capital productivity has been studied separately from each of the factors, and then – jointly, by way of correlation-regressive analysis. In writing the article there have been used main performances of a railway operation during a seven-year period, and the method of relative numbers.

APA, Harvard, Vancouver, ISO, and other styles

8

MUNDSTOCK, GEORGE. "FRANCHISES, INTANGIBLE CAPITAL, AND ASSETS." National Tax Journal 43, no. 3 (September 1, 1990): 299–305. http://dx.doi.org/10.1086/ntj41788848.

Full text

APA, Harvard, Vancouver, ISO, and other styles

9

Campello, Murillo, and Erasmo Giambona. "Real Assets and Capital Structure." Journal of Financial and Quantitative Analysis 48, no. 5 (October 2013): 1333–70. http://dx.doi.org/10.1017/s0022109013000525.

Full text

Abstract:

AbstractWe characterize the relation between asset structure and capital structure by exploiting variation in the salability of corporate assets. To establish this link, we distinguish across different assets in firms’ balance sheets (machinery, land, and buildings) and use an instrumental approach that incorporates market conditions for those assets. We also use a natural experiment driving differential increases in the supply of real estate assets across the United States: The Defense Base Closure and Realignment Act of 1990. Consistent with a supply-side view of capital structure, we find that asset redeployability is a main driver of leverage when credit frictions are high.

APA, Harvard, Vancouver, ISO, and other styles

10

Böhm, Volker, and George Vachadze. "Capital accumulation with tangible assets." Journal of Economic Behavior & Organization 68, no. 1 (October 2008): 248–57. http://dx.doi.org/10.1016/j.jebo.2008.04.005.

Full text

APA, Harvard, Vancouver, ISO, and other styles

11

Lim, Steve C., Antonio J. Macias, and Thomas Moeller. "Intangible assets and capital structure." Journal of Banking & Finance 118 (September 2020): 105873. http://dx.doi.org/10.1016/j.jbankfin.2020.105873.

Full text

APA, Harvard, Vancouver, ISO, and other styles

12

Gu, Dehong. "CAPITAL ASSET PRICING AND AGRICULTURAL ASSETS IN ENGLAND AND WALES." Journal of Agricultural Economics 47, no. 1-4 (January 1996): 99–108. http://dx.doi.org/10.1111/j.1477-9552.1996.tb00674.x.

Full text

APA, Harvard, Vancouver, ISO, and other styles

13

Ehrlich, Isaac, William A. Hamlen Jr., and Yong Yin. "Asset Management, Human Capital, and the Market for Risky Assets." Journal of Human Capital 2, no. 3 (September 2008): 217–62. http://dx.doi.org/10.1086/593051.

Full text

APA, Harvard, Vancouver, ISO, and other styles

14

Glennerster, Howard. "Capital poor." Benefits: A Journal of Poverty and Social Justice 14, no. 1 (February 2006): 27–31. http://dx.doi.org/10.51952/lran7089.

Full text

Abstract:

Poverty campaigners have devoted too little attention to the fact that most poor people have no assets. Tom Paine (1969) wanted to tax the assets of the wealthy, transferring the proceeds to citizens at the beginning of life. Modern neo-conservatives want to replace the welfare state with a capital grant at birth. This article rejects the latter course on the basis of economic theory and praticability. But it does advocate capitalising welfare and tax benefits in the case of higher education and pensions, as well as extending housing asset ownership.

APA, Harvard, Vancouver, ISO, and other styles

15

Abdul Hassan, Abdul Hassan, Shahnaz Akhtar, and Muhammad Ishaq. "Livelihood Assets and Outcomes of Rural Farm Households in Central Khyber Pakhtunkhwa of Pakistan." Journal of Applied Economics and Business Studies 5, no. 3 (September 30, 2021): 19–42. http://dx.doi.org/10.34260/jaebs.532.

Full text

Abstract:

This study explores the factors of livelihood assets possessed by small farm households in Central Khyber Pakhtunkhwa of Pakistan that determines the livelihood outcomes using sustainable livelihood framework. Primary data were collected from 349 small farm households using well-structured pre-tested questionnaire having both closed and open-ended questions. The study first measured the livelihood assets worth through composite indices followed by the factors that influencing the livelihood outcomes using multiple regression model. The overall value of livelihood assets of small farm households in the study area was 0.297. The area small farmers were lacked in livelihood assets along with low level of living standards as well as economic development in the area. The empirical findings of regression model revealed that all the five capitals of livelihood asset had significant positive effect on livelihood outcomes. Additionally, household active labour and education of labor earners of human capital, family land of natural capital; livestock and access to formal financial credit of financial capital, distance to public services of physical capital and membership in MFSCs, access to service providers of social capital had significant positive effect on the livelihood outcomes. The study suggests that the livelihood asset should be upgraded in all capitals followed by changing the approach of agriculture departments and other allied stakeholders for developing agriculture sector and rural economy.

APA, Harvard, Vancouver, ISO, and other styles

16

Sidayat, Mardiyani, and Mila Fatmawati. "Livelihood Asset Maps: Livelihood Assets Concerning The Echo-Agro-Tourism Community-Based Management of The Komunitas Cengkih Afo in Tongole Ternate-North Maluku." Techno Jurnal Penelitian 10, no. 1 (May 30, 2021): 67–75. http://dx.doi.org/10.33387/tjp.v10i1.3074.

Full text

Abstract:

Humans need livelihood assets for their survival which particularly are related to the resources that are available in their environment and/or can be accessed to meet their needs. Livelihoods assets which are including capabilities, assets, and activities that carry out to support the fulfillment of basic life needs. The Department for International Development (DFID) identifies 5 categories of assets used for livelihoods which consist of human, natural, financial, physical,Â and social capitals. The majority of people who live in Tongole Village work as farmers, and therefore by the presence of the echo-agro tourism activities, the livelihood assets of the community can increase and/or vary because there are other possible options to increase the economic income earned. The research is aiming to identify the use of livelihood assets by the farmer groups in Komunitas Cengkih Afo. The study has taken place in Tongole village,Â where the Komunitas Cengkih afo is located. Collecting data is using a purposive sampling method, which refers only to the member of the Komunitas Cengkih Afo. Data on livelihood assets is taken base on the criteria set out according to the pentagon diagram which consists of human, natural, financial, physical, and social capitals. Livelihood assets are categorized in high, medium, and low categories from each respondent. The influence of livelihood assets was analyzed using a scoring method and presented in a pentagon diagram for each capital. Results showed that human, natural,Â and social capital were the most utilized for all the members, while physical and financial capital was less utilized and/or at the moderate level.

APA, Harvard, Vancouver, ISO, and other styles

17

Albart, Nicko, and Hadi Purnomo. "The Influence of Asset Structure and Capital Structure on Return on Assets." Kontigensi : Jurnal Ilmiah Manajemen 12, no. 1 (June 24, 2024): 269–82. http://dx.doi.org/10.56457/jimk.v12i1.536.

Full text

Abstract:

In a competitive business environment, PT. AirAsia Indonesia Tbk. faces challenges in enhancing financial performance through efficient asset structure management and capital structure. This study examines the impact of asset structure and capital structure on operational efficiency and profit performance of PT. AirAsia Indonesia Tbk. within a highly competitive business setting. The primary objective of this study is to understand the dynamics between financial structure, debt management, and operational efficiency in relation to the company's financial performance. Utilizing financial data from the years 2015 to 2023, this research applies path analysis to evaluate the influence of asset structure and capital structure on efficiency ratios and their subsequent impact on the company's profit performance. This study concludes that although there is a significant relationship between asset structure and capital structure with operational efficiency ratios, this relationship does not significantly affect the company's profit performance. These findings provide important insights for the management of PT. AirAsia Indonesia Tbk. in optimizing asset structure and capital structure to improve operational efficiency without a significant impact on enhancing profit performance.

APA, Harvard, Vancouver, ISO, and other styles

18

Zuzi, Adriana Gomes. "CAPITAL BUDGETING." INTERANTIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT 08, no. 05 (May 4, 2024): 1–5. http://dx.doi.org/10.55041/ijsrem32208.

Full text

Abstract:

The project talks about a capital budgeting and its methods including discounted cash flow, payback, and throughput analyses. The process involves analyzing a project’s cash inflows and outflows to determine whether the expected return meets a set benchmark, we are going to talk about how capital budgeting is also important for small and big companies to evaluate major projects and investments, such as new plants or equipment. In the present scenario the efficient allocation of capital resources is a most important function of project management. This function involves firm’s decision to invest its funds in long-term assets like plant, machinery land, building, equipment etc. These assets are extremely important to the firm because the organizational profits are derived from the use of its capital investment in assets which represent a long-term commitment of funds. The future development of an enterprise depends on the capital investment projects. These projects may be the replacement of existing capital assets which turns out to be less attractive to the firm or expansion of business for implementing new ideas and planning. Thus, long term investment decisions of an enterprise fall within the definition of project budgeting or capital expenditure decisions. These decisions are concerned with the acquisition of assets in which funds will be invested by an enterprise. The assets of business include long term assets and short-term assets. Long term assets will yield a return over a period of time whereas short term assets are those assets which are easily convertible into cash within one accounting period, normally a year. The long-term investment decision is known as project budgeting/capital budgeting and the short-term investment decision are identified as working capital management.

APA, Harvard, Vancouver, ISO, and other styles

19

Suk, Leonid, and Petro Suk. "Accounting for Capital Turnover." Accounting and Finance, no. 1(91) (2021): 29–35. http://dx.doi.org/10.33146/2307-9878-2021-1(91)-29-35.

Full text

Abstract:

Economic globalization, digitalization of management processes, introduction of new forms of business organization, implementation of the concept of sustainable development are factors that affect the process of capital turnover and determine the need to improve its accounting support. The purpose of the article is to search for options for improving the accounting for capital turnover at the enterprise in modern conditions of a dynamic market environment. The economic essence of capital was disclosed and the capital turnover was identified as an object of accounting. The capital turnover in the enterprise is carried out constantly and is expressed through the turnover of funds that must be reflected in the accounting system. The analysis of the presentation (classification) of assets in the reporting was carried out, and it was found that all assets of an economic entity are in economic circulation, although the order and circulation period of various assets is not the same. Therefore, the division of assets into non-circulating and circulating assets is incorrect, since it contradicts the real essence of economic phenomena. It was proposed to change the approach to the presentation of assets in the reporting and rename the sections “Non-circulating assets” and “Circulating assets” in the Balance Sheet (Statement of financial position) of Ukrainian enterprises to “Non-current assets” and “Current assets”, respectively. It was proposed to place the balance sheet asset items in descending order of liquidity of assets. In particular, the first item will be “Money and their equivalents”, and then other items depending on the liquidity of assets. Accounting for business transactions must be kept according to the stages of capital turnover. In order to accounting for the sale of goods, works and services, it is advisable to use one synthetic account, on the debit of which it shows the sold products at their cost price, and on the credit – at the selling prices.

APA, Harvard, Vancouver, ISO, and other styles

20

Ballinda, Ersalina, Elfreda Aplonia Lau, and Ekrin Yohanes Suharyono. "Sustainable Profitability with Assets Management Analysis: A Case Study of PT Tri Ananda Pratama Balikpapan – Indonesia." Indonesian Journal of Sustainability Policy and Technology 1, no. 1 (May 31, 2023): 17–29. http://dx.doi.org/10.61656/ijospat.v1i1.117.

Full text

Abstract:

The company's operational activities aim to generate profits to survive and be competitive. Efforts to generate maximum profits cannot be separated from the effective use of company assets The objective of this study is to assess asset management at PT. Tri Ananda Pratama Balikpapan from the perspectives of receivables, inventories, fixed assets, total assets, and working capital turnover to sustain sustainable profitability as determined by net profit margin (NPM) from 2017 to 2019. Ratios are used by the analytical tool; the activity ratio, which includes the working capital, fixed asset, inventory, and account receivable turnover ratios, is one type of ratio that is used. In addition, the net profit margin (NPM) ratio is employed to assess the ongoing profitability of the business. The research results demonstrate that total asset turnover, inventory, fixed assets, and accounts receivable can all raise NPM. However, NPM cannot be raised by working capital turnover. Based on the research results, it is implied that companies can optimize their use by detailing and understanding the needs and life cycle of assets. This will help reduce waste and increase operational efficiency.

APA, Harvard, Vancouver, ISO, and other styles

21

Puspitasari, Ratih, Bintang Sahala, and Cecilia Cecilia. "ANALISIS PERPUTARAN ASET, PERPUTARAN MODAL KERJA TERHADAP RETURN ON ASSETS." Jurnal Ilmiah Manajemen Kesatuan 3, no. 2 (August 1, 2015): 075–83. http://dx.doi.org/10.37641/jimkes.v3i2.819.

Full text

Abstract:

The purpose of this study was to determine and analyse whether or not the relationship between asset turnover and return on assets of a company, to analyze whether there is any relationship working capital turnover and return on assets of a company, and to analyze a relationship between asset turnover, working capital turnover against return on assets of a company. The research conducted by the author at. Indofood Sukses Malanur Tbk, PT. Mayora Indah Tbk, PT. Ultrajaya Milk Industry & Trading Company. The result showed the tumover of assets as measured by TATO, working capital tumover, as measured by NWCTO, the return on assets measured by ROA at. Indofood Sukses Malanur has a positive effect and no significant between asset turnover, working capital turnover on return on assets. PT.Mayora Indah Tbk obtained results asset tumover (TATO) had no significant positive effect on retum on assets andfor working capital turnover (NWCTO) has a negative and no significant effect. While at PT. Ultrajaya Milk Industry & Trading company obtained the result that the asset turnover (TATO) has a positive and significant effect on return on assets and for working capital turnover (NWCTO) has a negative and no significant effect on PT. Ultrajaya Milk Industry & Trading Company Tbk Keywords: Asset Turnover, Working Capital Turnover, Return on Assets

APA, Harvard, Vancouver, ISO, and other styles

22

Kulikova, Lidiya, Diana Aminova, and Anna Lyzhova. "Use of Economic and Mathematical Modeling Tools in Planning Investments in Fixed Assets." International Journal of Criminology and Sociology 9 (April 5, 2022): 2510–13. http://dx.doi.org/10.6000/1929-4409.2020.09.305.

Full text

Abstract:

In order to maximize the effectiveness of fixed assets use it is necessary to assess the impact of organizational factors on capital productivity of fixed assets, and also to assess the feasibility of capital investment in fixed assets. The purposes of the study are to design an economic-mathematical model that makes it possible to predict a value of capital productivity knowing the values of different factors, as well as to calculate the effectiveness of capital investment in fixed assets on the example of the regional branch of Tatarstan Energy Company. During the correlation and regression analysis of the Tatarstan energy company branch, the authors found that the cost of the active part of fixed assets has the greatest impact on the capital productivity of fixed assets, so the company is recommended to increase the active part of fixed assets. The proposed approach to scenario forecasting of capital investments in fixed assets allows to assess the prospects for changes in the company's financial performance as a result indicator of the company's performance.

APA, Harvard, Vancouver, ISO, and other styles

23

Ye, Jialin. "Intangible Capital, Investor Structure and Stock Return from the Perspective of RBV." Advances in Economics, Management and Political Sciences 72, no. 1 (May 24, 2024): 139–47. http://dx.doi.org/10.54254/2754-1169/72/20240693.

Full text

Abstract:

The current research suggests the presence of asset mispricing by indicating that stock prices may not necessarily reflect underlying fundamentals. Additionally, prior studies often underestimate the importance and overlook contributions from resources to the returns. In this article, we propose the effect of intangible assets into asset pricing in the context of varying investor sentiment and long-term investment horizon. Drawing from the recourse-based view of intangible assets within firms, we can better assess a firms growth and stock returns. We conclude that the Capital Asset Pricing Model (CAPM) should incorporate the influence of intangible assets. These assets can reduce operational risk, thus affecting idiosyncratic risk.

APA, Harvard, Vancouver, ISO, and other styles

24

Brian Lee, B., Eric Press, and Byeonghee [Ben] Choi. "CAPITAL ASSETS AND FINANCIAL STATEMENT DISTORTIONS." Competitiveness Review 11, no. 2 (February 2001): 57–73. http://dx.doi.org/10.1108/eb046428.

Full text

APA, Harvard, Vancouver, ISO, and other styles

25

Helm, Dieter. "Natural capital: assets, systems, and policies." Oxford Review of Economic Policy 35, no. 1 (2019): 1–13. http://dx.doi.org/10.1093/oxrep/gry027.

Full text

APA, Harvard, Vancouver, ISO, and other styles

26

Kennedy, Frances. "Intellectual capital in valuing intangible assets." Team Performance Management: An International Journal 4, no. 4 (June 1998): 121–37. http://dx.doi.org/10.1108/13527599810224606.

Full text

APA, Harvard, Vancouver, ISO, and other styles

27

Brynjolfsson, Erik, Lorin M. (Lorin Moultrie) Hitt, and Shinkyu Yang. "Intangible Assets: Computers and Organizational Capital." Brookings Papers on Economic Activity 2002, no. 1 (2002): 137–98. http://dx.doi.org/10.1353/eca.2002.0003.

Full text

APA, Harvard, Vancouver, ISO, and other styles

28

Petrakova, T. M. "Revaluation of capital assets in metallurgy." Metallurgist 40, no. 2 (February 1996): 15–17. http://dx.doi.org/10.1007/bf02334679.

Full text

APA, Harvard, Vancouver, ISO, and other styles

29

Winter, Mary Jean, and Ronald J. Carlson. "Liquid Assets: Increasing Students' Mathematical Capital." Mathematics Teacher 93, no. 3 (March 2000): 172–75. http://dx.doi.org/10.5951/mt.93.3.0172.

Full text

Abstract:

One of the visions common to all the Standards is that students and teachers should use mathematics in a variety of meaningful settings. Certainly, direct instruction, acquisition of basic skills, and textbooks still have an important place in teaching mathematics, but students must be actively involved in mathematical processes while they practice skills, master concepts and structure, and extend what they have learned.

APA, Harvard, Vancouver, ISO, and other styles

30

Vincenz, Marc. "A Full Moon of Capital Assets." Ploughshares 41, no. 4 (2015): 150. http://dx.doi.org/10.1353/plo.2015.0193.

Full text

APA, Harvard, Vancouver, ISO, and other styles

31

Apelian, Diran. "Human assets: The most precious capital." JOM 61, no. 1 (January 2009): 14. http://dx.doi.org/10.1007/s11837-009-0002-1.

Full text

APA, Harvard, Vancouver, ISO, and other styles

32

Acharya, Viral V., Hyun Song Shin, and Tanju Yorulmazer. "A Theory of Arbitrage Capital." Review of Corporate Finance Studies 2, no. 1 (January 17, 2013): 62–97. http://dx.doi.org/10.1093/rcfs/cfs006.

Full text

Abstract:

We present a model of equilibrium allocation of capital for arbitrage. If asset prices may fall low enough, it is profitable to carry liquid capital to acquire assets in such states. Set against this, keeping capital in liquid form entails costs in terms of foregone profitable investments. This trade-off generates occasional fire sales and limited arbitrage capital as robust phenomena. With learning-by-doing effects, arbitrage capital moves in to acquire assets only if fire sales are steep. However, once arbitrage capital finds it profitable to acquire assets, it requires similar returns elsewhere, inducing contagious fire-sale prices even for unrelated assets. (JEL G21, G28, G38, E58, D62)

APA, Harvard, Vancouver, ISO, and other styles

33

Zimon, Grzegorz. "Working Capital." Encyclopedia 1, no. 3 (August 6, 2021): 764–72. http://dx.doi.org/10.3390/encyclopedia1030058.

Full text

Abstract:

The simplest net working capital can be defined as the difference between the value of current assets and short-term liabilities together with other short-term accruals. It is equivalent to the part of the current assets financed with equity, provisions for liabilities, long-term liabilities, and the remaining part of accruals. Therefore, it is the capital that finances only that part of the current assets that are not financed with short-term liabilities. This amount is financed with fixed capital. Summing up, net working capital is the fixed capital that finances the company’s current assets.

APA, Harvard, Vancouver, ISO, and other styles

34

Yao, Wenjing, and Bin Mei. "Assessing forestry-related assets with the intertemporal capital asset pricing model." Forest Policy and Economics 50 (January 2015): 192–99. http://dx.doi.org/10.1016/j.forpol.2014.06.006.

Full text

APA, Harvard, Vancouver, ISO, and other styles

35

DEWI, Cynthia Sari, Brighton JORDY, and Harris WIJAYA. "DETERMINANTS OF CAPITAL STRUCTURE: EVIDENCE FROM INDONESIAN PALM OIL COMPANIES." BUSINESS EXCELLENCE AND MANAGEMENT 11, no. 4 (December 15, 2021): 50–63. http://dx.doi.org/10.24818/beman/2021.11.4-04.

Full text

Abstract:

This study to find out the determinants of capital structure in the palm oil industry in Indonesia. The variables are commodity prices, total assets, tangible assets, profitability, asset turnover, liquidity, inventory turnover, interest rates, and capital structure as independent variables. The data processing uses SPSS version 25 and performs classical assumption test, coefficient of determination test, and multiple regression analysis. The object of this study is oil palm plantation companies listed in Indonesian stock exchange (IDX) period 2016 to 2019. The results show that CPO prices, total assets, tangible assets, profitability, and interest rates have no effect on capital structure. Meanwhile, asset turnover has a positive effect on capital structure. Current ratio has a negative effect on the capital structure. Inventory turnover has a negative effect on the capital structure of oil palm plantation companies. This research is useful for companies engaged in the palm oil industry in determining policies.

APA, Harvard, Vancouver, ISO, and other styles

36

Bezerra, Jaldemir Santana Batista, and Robélius De Bortoli. "Private Higher Education Instituions’ Intangible Assets." International Journal for Innovation Education and Research 8, no. 3 (March 1, 2020): 357–64. http://dx.doi.org/10.31686/ijier.vol8.iss3.2238.

Full text

Abstract:

This article aims to compare the Human Capital, Intellectual Capital and Integrative Capital production of teachers before and after their academic degree. With this goal, the following problem will be answered: the incentive to the teachers to their professional qualification, the academic degree search, of HEI (Higher Education Institution) interest under the aspect of Human Capital, Intellectual Capital and Integrative Capital production rise, has generated expected results in each capital after reaching the titration? The present hypothesis are two: there are no differences in production of Intangible Assets in Human Resources before and after academic degree and there are differences in production of Intangible Assets in Human Resources before and after academic degree. Regarding the methodology, it was used a qualitative approach with deductions and inductions to the production of theoretical construction from the data analysis, proposed by Silva et al, (2010)

APA, Harvard, Vancouver, ISO, and other styles

37

Yusuf, Muhammad. "Pengaruh Biaya, Produktivitas Aktiva dan Struktur Modal dalam Meningkatkan Profitabilitas Perusahaan." Binus Business Review 1, no. 2 (November 30, 2010): 496. http://dx.doi.org/10.21512/bbr.v1i2.1097.

Full text

Abstract:

This study examined the effect of cost, productivity of assets and capital structure of an automotive company's profitability. This study focuses on the productivity of assets which include factors such as operating leverage, sales, inventory turnover, net working capital, liquidity, receivable collection, fixed asset ratio, and total asset turnover. Capital Structure includes the degree of financial leverage. Profitability factor in this study includes operating margin, return on assets and return on equity. Sample used are 45 automotive industry companies who have registered and still active until December 31, 2009. The statistical methods used in this research are classical assumption test, f test and t test. This study indicates that inventory turns, liquidity, receivable collections and, the ratio of fixed assets have a negative outcome to the total asset turnover, while net working capital has a positive outcome. Operating margin and total asset turnover both have positive values that have an impact on return on assets. Capital structure and degree of operating leverage both have negative results on the turnover of capital, while return on assets have positive results.

APA, Harvard, Vancouver, ISO, and other styles

38

Elder-Vass, Dave. "Assets need audiences: How venture capitalists boost valuations by recruiting investors to asset circles." Finance and Society 7, no. 1 (May 4, 2021): 1–19. http://dx.doi.org/10.2218/finsoc.v7i1.5588.

Full text

Abstract:

Narratives and conventions have received considerable attention in recent discussions of the valuation of financial assets. Narratives and conventions, however, can only be effective to the extent that they attract and persuade audiences, and this article makes the case for paying more attention to those audiences. In particular, the article argues that financial assets can only be established as assets if there is a group of potential investors that has been persuaded to accept them as such: to take them seriously as potential investments. The article coins the term asset circles to refer to such groups and supports the argument with a discussion of venture capital and its role in the production of unicorns: private companies with extraordinary valuations. Venture capital firms may be thought of as value entrepreneurs, and much of the venture capital process is oriented towards constructing both value narratives for the companies they invest in and asset circles prepared to accept those value narratives. Their aim in these processes is a profitable exit, in which the venture capital firm converts its investment back into cash at a considerable profit through either an acquisition or a flotation.

APA, Harvard, Vancouver, ISO, and other styles

39

Sankalpa, J. K. S., W. Wijesuriya, P. G. N. Ishani, and A. M. R. W. S. D. Rathnayaka. "Smallholder rubber agroforestry farming in the non-traditional areas of Sri Lanka: An application of assets-based livelihood capital indicator approach." E3S Web of Conferences 305 (2021): 06002. http://dx.doi.org/10.1051/e3sconf/202130506002.

Full text

Abstract:

This study focuses on Livelihood Capital Index (LCI) as a useful tool in assessing the livelihood assets of rubber-based agroforestry farm households. It evaluates systematically all the livelihood capitals of rubber agroforestry farm households through developing an LCI. A total of 10 livelihood assets variables were broadly classified into five livelihood capital indicators namely; human, financial, physical, natural, and social. Data collected from 220 farm households through a questionnaire survey were normalized to construct five livelihood capital indicators and LCI. The appropriate weights for the livelihood capital indicators were assigned based on the principal component analysis (PCA). The average composite LCI was 0.49 for rubber-based agroforestry farm households and the human capital corresponds to the highest livelihood assets indicator (0.15) followed by financial (0.14), social (0.11), physical (0.05), and natural (0.05). The highest average LCI was reported by the rubber-based groundnut practice (0.54) followed by rubber-based cattle (0.53), cocoa (0.51), passion fruit (0.51), pepper (0.49), maize (0.49), and banana (0.48). Except for physical capital, it also indicates a statistically significant difference in livelihood capital indicators among the rubber agroforestry farmers and other income earners. A significant difference exists in the livelihood capital indicators except for human capital among the Divisional Secretariat. The outcome of this study suggests that the use of LCI is a more analytically rigorous comprehensive tool that can assess the livelihood of rubber agroforestry farmers and enable them to be improved their livelihood assets.

APA, Harvard, Vancouver, ISO, and other styles

40

Farmawati, Ira Yudi, Ahmad Efan, and Setyo Arief Arachman. "EFFECT OF WORKING CAPITAL TO TOTAL ASSETS, DEBT TO EQUITY RATIO, TOTAL ASSET TURN OVER, AND RETURN ON ASSETS ON PROFIT GROWTH." Proceedings of the 1st International Conference on Social Science (ICSS) 2, no. 1 (February 1, 2023): 12–16. http://dx.doi.org/10.59188/icss.v2i1.77.

Full text

Abstract:

This study aims to determine the effect of Working Capital to Total Assets, Debt to Equity Ratio, Total Asset Turnover, Return on Assets on Profit Growth. This type of research is descriptive quantitative research. The population of this research is a Manufacturing company in the Plastic and Packaging Sub-Sector for the 2015-2020 period. The sample was taken using a purposive sampling technique. The sample consisted of 10 companies from 14 companies. Multiple Linear Regression analysis method with IBM SPSS 25.0 analysis tool. From the results of data processing, it is concluded that Working Capital to Total Assets, Debt to Equity Ratio, Return On Assets have no significant effect on Profit Growth, while Total Asset Turnover has a significant effect on Profit Growth

APA, Harvard, Vancouver, ISO, and other styles

41

Cui, Wei, and Sören Radde. "Money and Asset Liquidity in Frictional Capital Markets." American Economic Review 106, no. 5 (May 1, 2016): 496–502. http://dx.doi.org/10.1257/aer.p20161078.

Full text

Abstract:

We endogenize asset liquidity and financing constraints in a dynamic general equilibrium model with search frictions on capital markets. Assets traded on frictional capital markets are only partially saleable. Liquid assets, such as fiat money, instead, are not subject to search frictions and can be used to insure idiosyncratic investment risks. Partially saleable assets thus carry a liquidity premium over fully liquid assets. We show that, in equilibrium, low asset saleability is typically associated with lower asset prices, tighter financing constraints, thus stronger demand for public liquidity. Lower asset liquidity feeds into real allocations, constraining real investment, consumption, and production.

APA, Harvard, Vancouver, ISO, and other styles

42

Salami, Abdulai Agbaje, and Ahmad Bukola Uthman. "Bank Capital, Operating Efficiency, and Corporate Performance in Nigeria." Acta Universitatis Sapientiae, Economics and Business 6, no. 1 (December 1, 2018): 61–87. http://dx.doi.org/10.1515/eb-2018-0004.

Full text

Abstract:

Abstract This study examines the impact of bank capital and operating efficiency on the Nigerian deposit money bank financial performance with a view to resolving risk-based and non-risk-based capitals’ dichotomy existing in the bank literature. Using bank-specific data obtained from the annual reports and accounts of 15 banks listed on the Nigerian Stock Exchange between 2012 and 2015, the panel data regression analyses revealed the superiority of standard capital ratio of equity-to-total-assets, a non-risk-based capital, over other measures. While all measures, both risk-based and non-risk-based capitals, showed significantly positive effects on bank performance as measured by return-on-asset, mixed results were obtained from other indicators: return-on-equity and net-interest-margin. Overall, only equity-to-total-assets influenced all adopted performance indicators positively. It was also found that operating efficiency measured by cost-to-income ratio had negative impact on bank performance, but on the average it appeared too high. Thus, incorporating the standard capital ratio of equity-to-total assets into regulatory regime by the banks’ regulator is recommended to ensure its relevance is not overshadowed.

APA, Harvard, Vancouver, ISO, and other styles

43

Salami, Abdulai Agbaje, and Ahmad Bukola Uthman. "Bank Capital, Operating Efficiency, and Corporate Performance in Nigeria." Acta Universitatis Sapientiae, Economics and Business 6, no. 1 (December 1, 2018): 61–87. http://dx.doi.org/10.1515/auseb-2018-0004.

Full text

Abstract:

AbstractThis study examines the impact of bank capital and operating efficiency on the Nigerian deposit money bank financial performance with a view to resolving risk-based and non-risk-based capitals’ dichotomy existing in the bank literature. Using bank-specific data obtained from the annual reports and accounts of 15 banks listed on the Nigerian Stock Exchange between 2012 and 2015, the panel data regression analyses revealed the superiority of standard capital ratio of equity-to-total-assets, a non-risk-based capital, over other measures. While all measures, both risk-based and non-risk-based capitals, showed significantly positive effects on bank performance as measured by return-on-asset, mixed results were obtained from other indicators: return-on-equity and net-interest-margin. Overall, only equity-to-total-assets influenced all adopted performance indicators positively. It was also found that operating efficiency measured by cost-to-income ratio had negative impact on bank performance, but on the average it appeared too high. Thus, incorporating the standard capital ratio of equity-to-total assets into regulatory regime by the banks’ regulator is recommended to ensure its relevance is not overshadowed.

APA, Harvard, Vancouver, ISO, and other styles

44

Ghamari, Maryam, Mojtaba Saeidinia, Mehrsa Hashemi, and Mohammadreza Aghaei. "INTANGIBLE ASSETS REPORTING." Australian Journal of Business and Management Research 01, no. 11 (June 22, 2012): 70–73. http://dx.doi.org/10.52283/nswrca.ajbmr.20120111a08.

Full text

Abstract:

The purpose of this study is to investigate concerning intangible assets reporting, it is stable roots of organization’s success, and how they evaluate and report in the accounting. There are some of the problems in reporting of intangible assets causes for some of the investors, regulators, analysts and etc. in this survey mentioned to some of the recommendations for system of intangible assets reporting. It purposes that companies should measure information relevant to their intangible assets accurately. In this study explore set of intangible assets very valuable such as research and development (R&D), human capital; brand equity and innovation capital that focus on every which can enhance sustainable of the companies.

APA, Harvard, Vancouver, ISO, and other styles

45

Chowdhury, Leena Afroz Mostofa, Tarek Rana, and Mohammad Istiaq Azim. "Intellectual capital efficiency and organisational performance." Journal of Intellectual Capital 20, no. 6 (November 28, 2019): 784–806. http://dx.doi.org/10.1108/jic-10-2018-0171.

Full text

Abstract:

Purpose The purpose of this paper is to, the first of its kind, investigate the relationship between the intellectual capital efficiency and organisational performance of the pharmaceutical sector in Bangladesh, an emerging economy that enjoys Trade-Related Aspects of Intellectual Property Rights (TRIPS) relaxation. Design/methodology/approach The study used hand-picked data from annual reports for five years. The relationship between efficient use of intellectual capital and corporate performance was examined through the practical use of human capital, structural capital and capital employed. Multiple regressions were used to assess their impact on financial performance – specifically, return on assets, return on equity, asset turnover and market-to-book value. Findings Value-added intellectual coefficient components (i.e. human capital, structural capital and capital employed) significantly explained asset turnover and return on assets but failed to predict the return on equity outcome. Additionally, asset turnover was negatively influenced by structural capital and positively influenced by capital employed. The return on assets was mostly affected by variation in human capital. Intellectual capital did not predict market-to-book value or investment decisions. Practical implications This paper provides useful resources for evaluating the financial performance and value creation of companies in emerging economies that enjoy TRIPS exemptions; this research could also be extended using cross-industry comparisons. The findings have theoretical and practical implications, particularly for the pharmaceutical industry in emerging economy contexts, and for managers globally. Originality/value This study is among only a few that have reported on the relationship between intellectual capital efficiency and value creation in emerging economy contexts.

APA, Harvard, Vancouver, ISO, and other styles

46

KUPRYUSHINA, Ol’ga M., and Rimma R. RAKHMATULINA. "Implementation of Federal Accounting Standards – Capital Investments and Fixed Assets – in the internal rules of accounting for fixed assets." International Accounting 22, no. 10 (October 15, 2021): 1188–204. http://dx.doi.org/10.24891/ia.24.10.1188.

Full text

Abstract:

Subject. This article discusses the issues related to the reflection of capital investments and fixed assets in the accounting (financial) statements of economic entities during the transition to the new domestic (Russian) accounting standards – Fixed Assets and Capital Investments. Objectives. The article aims to reveal the consequences of changes in the current practice of accounting for fixed assets and capital investments in the internal rules of commercial organizations. Methods. For the study, we used the methods of generalization, comparison, primary observation, cost measurement, and grouping. Federal Accounting Standards and International Financial Reporting Standards were the basis for methodological justification of changes in the accounting practice of transactions with fixed assets and capital investments. Results. We offer certain records to reflect information on capital investments in the transition to the new Federal Standard – Capital Investments in accounts. We also offer a procedure for classifying low-value fixed assets in the inter-reporting period and a correspondence of accounts reflecting impairment loss on fixed assets. Conclusions and Relevance. The procedure for convergence of domestic accounting standards with International Financial Reporting Standards necessitates the introduction of significant changes in the process of reflecting transactions with fixed assets and capital investments. The modified procedure for reflecting records for accounting for capital investments, low-value fixed assets, losses from impairment of fixed assets in the intra-company rules for accounting for economic entities becomes relevant. The results of the study can be used when accounting for transactions with fixed assets and capital investments of commercial organizations in the practice of financial accounting.

APA, Harvard, Vancouver, ISO, and other styles

47

Ibukun-Falayi, Owoola Rekiat. "An Assessment of Capital Structure Decisions among Listed Deposit Money Banks in Nigeria." INTERNATIONAL JOURNAL OF SOCIAL SCIENCES AND MANAGEMENT RESEARCH 9, no. 10 (February 9, 2024): 1–13. http://dx.doi.org/10.56201/ijssmr.v9.no10.2023.pg1.13.

Full text

Abstract:

This study aimed to assess Capital Structure Decision among listed Deposit Money Banks (DMBs) in Nigeria by assessing the effects of total equity and debts on capital structures of DBMs in Nigeria. The study alsocorrelated asset tangibility to firm size and examined the effect on the capital structure of the Banks. The study used secondary data collected from the annual accounts and reports of the selected ten (10) banks purposively selected for twelve (12) years covering 2011- 2022. The study’s population is made up of twenty-four existing listed deposit money banks on the list on the Nigerian Exchange Group plc based on the availability of data. The study employed explanatory variables of total equity, total debt, asset tangibility, and firm size to capture financial statement components. Data was analyzed using descriptive analysis and panel regression models. Findings revealed that equity, debts, and assets tangibility have positive and significant effects on the capital structure decision of the selected banks, while the firm’ size does not. The study concluded that equity capital, debt capital, and long-term assets are relevant in capital structure decision of listed deposit money banks in Nigeria. It is recommended that management should carefully assess the appropriate mix of equity and debt that maximizes income potentials and continuity of the firm in the context of substantial tangibility of the assets.

APA, Harvard, Vancouver, ISO, and other styles

48

Kim, Sang Youl, and Sang-Bum Park. "An Empirical Study on Determinants of Business Performance of Korean Non-life Insurance Companies (Focused on ROA)." International Journal of Economics and Finance 11, no. 10 (September 28, 2019): 118. http://dx.doi.org/10.5539/ijef.v11n10p118.

Full text

Abstract:

This study examines the total asset profitability, which is an indicator of business performance, using panel data for 10 years from 2005 to 2015 for 10 domestic insurance companies. We analyze the factors affecting the ROA, compare the differences between before and after the enactment of the Capital Market Act, and assess the level of total assets of domestic insurance companies. Total Asset Margins As a result of analyzing the eight independent variables in order to identify the factors that affect the dependent variable, the factors affecting the total asset margins are (4) investment operating profit, insurance operating profit, business expense, appear. Among them, investment profits were the most influential factors. On the other hand, the factors affecting (-) the total asset profitability were analyzed as total capital, premium, leverage, and loss ratio. In particular, the total amount of capital has the largest negative impact on total assets. As a result of analyzing whether or not the total assets profit rate before and after enforcement of the Capital Market Act is the same, ROA, leverage, and period of operation were found to be the same before and after the Capital Market Act. On the other hand, insurance premiums, insurance operating profits, investment operating profits, business expenses, loss ratios, and total capital were analyzed before and after the implementation of the Capital Market Act. According to the results of the analysis of the total assets profit rate and the amount of the premium insurance, the second group has a 0.4% lower ROA than the first group but the third group is 41.8% lower than the first group. In other words, it can be seen that the ratio of total assets is lower than that of large companies.

APA, Harvard, Vancouver, ISO, and other styles

49

Alcantara, R. C. D. "Making tourism livelihoods sustainable: An assessment of community livelihood assets as impacted by the COVID-19 pandemic." IOP Conference Series: Earth and Environmental Science 1366, no. 1 (July 1, 2024): 012001. http://dx.doi.org/10.1088/1755-1315/1366/1/012001.

Full text

Abstract:

Abstract Barangay Cagbalete Uno is a rural village found in the island of Cagbalete, Mauban, Philippines whose local livelihoods are largely based on tourism activities. Due to the adverse impacts of COVID-19 to the tourism industry, this paper examined the change in livelihood assets of Cagbalete Uno before and during the pandemic to assess how sustainable tourism livelihoods in the island are. Using the Sustainable Livelihoods Framework (SLF), the livelihood assets pentagon showed a significant decline in all capitals. The financial capital had the most significant decline, followed by the social, human, natural, and physical capitals. The experience of the local community revealed that the availability and access to one capital affected the availability and access to the other capitals. Therefore, designing sustainable livelihoods should aim to understand and enhance all livelihood assets in the community. Additionally, the dependence of tourism on external stakeholders can make communities more vulnerable. Therefore, instead of displacing them, tourism development should enhance other livelihood activities in a destination.

APA, Harvard, Vancouver, ISO, and other styles

50

Gonzalez, Nichel, and Ola Svenson. "Growth and Decline of Assets: On Biased Judgments of Asset Accumulation and Investment Decisions." Polish Psychological Bulletin 45, no. 1 (March 1, 2014): 29–35. http://dx.doi.org/10.2478/ppb-2014-0005.

Full text

Abstract:

Abstract Previous research showed that accumulations of capital following stationary interest rates are underestimated by human judges. Hyperbolic discounting was suggested as a descriptive and explanatory model for this phenomenon. First, we investigated judged accumulated capital after a period of annual growth and decline. The degree of underestimation increased with accumulated growth and the results supported hyperbolic discounting as a descriptive model on the group level. However, the hyperbolic model did not apply to the data for one third of the participants. Second, we investigated how investment decisions were related to capital accumulation before the investments and to judgments of the possible outcomes of the future investments. To our surprise, the participants’ judgments of expected future accumulated capital did not add predictive power to predictions based on whether there was growth or decline before the investment decision. Unfortunately this strategy leads to suboptimal investment decisions

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!